Preparation of assessment list

The municipality shall cause an assessment list of all buildings and lands on which any tax is imposed to be prepared, containing - (a) the name of the street or division in which the property is situated; (b) the description of the property, either by name or by number sufficient for identification; (c) the names of the owner and occupier, if known; (d) the annual value; and (e) the amount of the tax assessed thereon by the municipality.